West Virginia § 11-4-10 - 11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings.
Full text of West Virginia West Virginia Code § 11-4-10 — 11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings., with citation guidance and answers to common questions.
§ 11-4-10. 11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings.
Land and the buildings or structures erected thereon shall be assessed separately and the value of each entered separately in the landbooks. Land, except town lots, shall be valued by the acre, and town lots shall be designated by the number of the lot and the name of the street on which it fronts, provided the lots be numbered and the streets of the town designated by name. Every assessor shall, in each year, in arriving at the value of the buildings, including mobile homes used for residential purposes permanently affixed to the land and owned by the owner of the land, take into account any improvements or changes affecting the value of such buildings. If the assessor shall discover any building which has been omitted from the landbook for any previous years, he may back tax the same in the same manner and to the same extent as in the case of personal property.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-4-10
What does West Virginia Code § 11-4-10 cover?
Section 11-4-10 ("11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-4-10?
A common citation format is "West Virginia Code § 11-4-10" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-4-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.